3-52-110 Exemptions.
   The tax imposed by this chapter shall not apply to the following sales or uses of vehicle fuel:
   (a)   Sale by a distributor to another distributor holding a valid registration certificate;
   (b)   Sale by a distributor to a distributor or retailer of vehicle fuel whose place of business is outside the city;
   (c)   Sale or use for purposes other than for propulsion or operation of a vehicle;
   (d)   Sale to or use by any "transportation agency", as defined in the Regional Transportation Authority Act, as amended, which is operated by, receiving a grant from or has a service agreement with the Regional Transportation Authority or any of its service boards;
   (e)   Sale or use to the extent the tax imposed by this chapter would violate the Illinois or United States Constitution;
   (f)   Sale to or use by the federal government or any state or local governmental body;
   (g)   Sale to or use by any air common carrier, certified by the carrier to be used for consumption, shipment or storage in the conduct of its business as an air common carrier, for a flight destined for a destination outside the United States.
(Prior code § 200.10-11; Added Coun. J. 9-24-86, p. 34094; Amend Coun. J. 5-11-88, p. 12884; 6-7-90, p. 16301)